Title 6 — Education
62 chapters · 2,849 sections in this title.
Ark. Code Ann. § 6-20-1513 [Repealed.]
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A.C.A. § 6-20-1513Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-1514 Investments
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(a) The State Insurance Department is authorized to invest funds of the Public Elementary and Secondary School Insurance Program. (b) Funds of the program may be invested and reinvested as the Insurance Commissioner may determine. (c) Moneys invested and interest earned thereon s…
Ark. Code Ann. § 6-20-1515 Annual reports
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The State Insurance Department shall report annually to the Governor and the General Assembly on the status of the Public Elementary and Secondary School Insurance Program. The report shall include a detailed statement of investments and earnings.
Ark. Code Ann. § 6-20-1801 Filing of audit reports
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(a) (1) Unless a shorter period is prescribed by law or rule, all school districts' annual audits not conducted by Arkansas Legislative Audit shall be completed and filed with the Division of Elementary and Secondary Education and Arkansas Legislative Audit within nine (9) months…
Ark. Code Ann. § 6-20-1802 Fiscal distress for failure to file
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(a) Any school district failing to file an audit report required by § 6-20-1801 within the nine-month time period or within the time period under any extension granted by the Division of Elementary and Secondary Education shall automatically be considered by the division to be in…
Ark. Code Ann. § 6-20-1803 Questionable audit reports
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(a) If the Division of Elementary and Secondary Education or the Legislative Joint Auditing Committee is concerned that a particular audit may be substandard or seriously questionable with respect to applicable professional auditing standards, the division or the Legislative Join…
Ark. Code Ann. § 6-20-1804 List of ineligible accountants
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(a) The Division of Elementary and Secondary Education shall maintain a list of accountants or accounting firms ineligible to conduct school district audits. Accountants or accounting firms placed on the ineligibility list by the division shall be ineligible to conduct school aud…
Ark. Code Ann. § 6-20-1805 Training requirements for bookkeepers
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(a) The State Board of Education shall establish by rules appropriate training and continuing education requirements for individuals whose job responsibilities include preparing a budget or classifying, recording, or reporting receipts or expenditures of a school or school distri…
Ark. Code Ann. § 6-20-1806 Services outside the scope of practice of auditors — Prohibited activities
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(1) A licensed certified public accountant or a licensed accountant in public practice shall not provide the following nonaudit services to a school district, education service cooperative, or open-enrollment public charter school if the licensed certified public accountant or th…
Ark. Code Ann. § 6-20-1901 Title
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This subchapter shall be known as and may be cited as the “Arkansas Fiscal Assessment and Accountability Program”.
Ark. Code Ann. § 6-20-1902 Purpose
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(1) The purpose of this subchapter shall be to improve Arkansas public school districts' financial practices and use of resources by establishing a:(1) System by which the Division of Elementary and Secondary Education shall review the financial management practices of public sch…
Ark. Code Ann. § 6-20-1903 Definitions
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(1) As used in this subchapter:(1) “Annexation” means the joining of an affected school district or part of the school district with a receiving district pursuant to § 6-13-1401;(2) “Consolidation” means the joining of two (2) or more school districts or parts of the districts to…
Ark. Code Ann. § 6-20-1904 Indicators of fiscal distress
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(a) A school district meeting any of the following criteria may be identified by the Division of Elementary and Secondary Education to be a school district in fiscal distress upon final approval by the State Board of Education:(1) (A) A declining balance determined to jeopardize …
Ark. Code Ann. § 6-20-1905 Notification and appeal
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(a) (1) (A) The Division of Elementary and Secondary Education shall provide written notice, via certified mail, return receipt requested, to the president of the board of directors and the superintendent of each public school district identified as being in fiscal distress.(B) T…
Ark. Code Ann. § 6-20-1906 Classification of fiscal distress status
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(a) Those school districts identified by the Division of Elementary and Secondary Education as being in fiscal distress shall be classified as school districts in fiscal distress upon final determination by the State Board of Education. (b) Any school district classified as in fi…
Ark. Code Ann. § 6-20-1907 Debt issuance
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No school district identified in fiscal distress may incur any debt without the prior written approval of the Division of Elementary and Secondary Education.
Ark. Code Ann. § 6-20-1908 Fiscal distress plan
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(a) Those school districts identified by the Division of Elementary and Secondary Education as being in fiscal distress shall file with the division within ten (10) days after the final classification by the State Board of Education a written fiscal distress improvement plan to a…
Ark. Code Ann. § 6-20-1909 Division fiscal distress actions
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(a) In addressing public school districts in fiscal distress, the Commissioner of Elementary and Secondary Education may:(1) Remove permanently, reassign, or suspend on a temporary basis the superintendent of the public school district and:(A) Appoint an individual in place of th…
Ark. Code Ann. § 6-20-1910 State board actions
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(a) After a public hearing, the State Board of Education shall consolidate, annex, or reconstitute the school district in fiscal distress to another school district or school districts upon a majority vote of a quorum of the members of the state board as permitted or required by …
Ark. Code Ann. § 6-20-1911 Rules
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(a) The Division of Elementary and Secondary Education shall promulgate rules as necessary to identify, evaluate, assist, and address school districts in fiscal distress. (b) The division may promulgate rules as necessary to administer this subchapter.
Ark. Code Ann. § 6-20-1912 Fiscal support and monitoring
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(a) When a public school district is returned to local control or removed from fiscal distress status, the Division of Elementary and Secondary Education:(1) Shall monitor the fiscal operations and accounts of the public school district for a period of three (3) years;(2) Shall p…
Ark. Code Ann. § 6-20-1913 General business manager — Definition
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(a) As used in this subchapter, “general business manager” means a chief financial officer or business manager, however the position is titled, who:(1) Is an employee of a public school district or has contracted to perform financial services;(2) Is responsible for the fiscal ope…
Ark. Code Ann. § 6-20-1914 Review of financial management practices
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(a) The Division of Elementary and Secondary Education shall implement a system for reviewing the financial management practices of public school districts to determine the support that is needed by public school districts. (b) The system established under subsection (a) of this …
Ark. Code Ann. § 6-20-2001 Purpose
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The purpose of this subchapter is to track and account for the amount of state funds that is used to support interschool athletic programs in public schools.
Ark. Code Ann. § 6-20-2002 Definitions
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(1) As used in this subchapter:(1) “Athletic expenditures” means all direct expenses related to interschool athletic programs, including without limitation:(A) The proportion of salaries or supplemental pay for staff for or related to interschool athletic programs or organized ph…
Ark. Code Ann. § 6-20-2003 Reporting by local school districts
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(a) (a) During the appropriate Arkansas Public School Computer Network reporting cycle each year, a school district shall submit appropriate data to the Division of Elementary and Secondary Education documenting the school district's total athletic expenditures paid from state fu…
Ark. Code Ann. § 6-20-2004 Rules
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The State Board of Education may promulgate any rules necessary for the implementation of this subchapter.
Ark. Code Ann. § 6-20-201 [Repealed.]
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A.C.A. § 6-20-201Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-202 Land Sales Fund
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(1) When the Treasurer of State receives the following proceeds from the Commissioner of State Lands, it shall be the duty of the Treasurer of State to set aside that amount to the credit of the Land Sales Fund:(1) The proceeds from the sale of all lands that have been or hereaft…
Ark. Code Ann. § 6-20-203 Public School Fund — Creation and management
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(a) (1) At the end of each fiscal year, the Treasurer of State shall transfer to the credit of the Public School Fund all unappropriated balances of the Land Sales Fund that have been or may be made to this state and that are not otherwise appropriated by the terms of the grant, …
Ark. Code Ann. § 6-20-204 Public School Fund — Sources and purpose
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(a) The annual interest and income derived from the Public School Fund, the annual revenue of the state that is set apart by law for general purposes, and all other revenue and funds that may come into the State Treasury for such purposes shall constitute the Public School Fund o…
Ark. Code Ann. § 6-20-205 Public School Fund — Arkansas History Textbook Revolving Fund
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(a) The State Board of Education is authorized to publish and offer for sale an Arkansas history textbook copyrighted in the name of the state board and the Arkansas State Archives. (b) The state board shall establish a procedure for marketing the textbook and shall establish a s…
Ark. Code Ann. § 6-20-206 Public School Fund — Priority of funding
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In determining the allocation of available funds to the various programs in the Public School Fund, the State Board of Education shall consider those line items necessary to provide an equitable and adequate education to be of highest priority above all other programs and commitm…
Ark. Code Ann. § 6-20-210 [Repealed.]
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A.C.A. § 6-20-210Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-2101 Purpose
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The purpose of this subchapter is to track and account for the amount of state funds that is used to support interschool scholastic activities in public schools.
Ark. Code Ann. § 6-20-2102 Definitions
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(1) As used in this subchapter:(1) “Classroom teacher” means an individual who is required to hold a teaching license from the Division of Elementary and Secondary Education and who is engaged directly in instruction with students in a classroom setting for more than seventy perc…
Ark. Code Ann. § 6-20-2103 Reporting by school districts
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(a) During the appropriate Arkansas Public School Computer Network reporting cycle each year, a school district shall submit data to the Division of Elementary and Secondary Education documenting the school district's total interschool scholastic activity expenditures paid from s…
Ark. Code Ann. § 6-20-2104 Rules
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The State Board of Education may promulgate any rules necessary for the implementation of this subchapter.
Ark. Code Ann. § 6-20-211 Public School Fund — Carryover balances
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The State Board of Education shall have the authority to budget carryover balances in the Public School Fund.
Ark. Code Ann. § 6-20-212 [Repealed.]
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A.C.A. § 6-20-212Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-215 General school fund — Sources generally
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The general school fund of any county shall be composed of all money received from the Public School Fund of the state, such fines, penalties, and other money as shall be accrued to the general school fund in accordance with the law, and any appropriation from the general revenue…
Ark. Code Ann. § 6-20-216 General school fund — Apportionment generally
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The county treasurer shall apportion the general school fund of the county based upon the average daily membership of the school districts within the county. Each school district within the county shall receive its pro rata share of the general school fund of the county.
Ark. Code Ann. § 6-20-217 General school fund — Funds of doubtful application
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The quorum court of any county is authorized to place all funds about which there is a doubt as to their proper application to the credit of the general school fund in the county treasury. These funds shall be apportioned by the county treasurer among the school districts of the …
Ark. Code Ann. § 6-20-218 Federal funds and National Forest Reserve Fund — Apportionment to counties in national forests
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(a) All moneys received by the counties for the support of the public schools from the United States Government from the income from the national forests shall be paid by the county treasurer upon receipt from the Treasurer of State only to the school districts that lie in or par…
Ark. Code Ann. § 6-20-219 [Repealed.]
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A.C.A. § 6-20-219Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-220 [Repealed.]
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A.C.A. § 6-20-220Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-2201 Title
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This subchapter shall be known as the “Arkansas Educational Financial Accounting and Reporting Act of 2004”.
Ark. Code Ann. § 6-20-2202 Budget and expenditure report
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(a) (1) The board of directors of each school district, open-enrollment public charter school, and education service cooperative annually shall prepare a budget of expenditures and receipts that shall be filed with the Division of Elementary and Secondary Education by September 3…
Ark. Code Ann. § 6-20-2203 Uniform budget and accounting system required
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(a) (1) The State Board of Education shall adopt by rule a uniform budget and accounting system that shall be known as the “Arkansas Educational Financial Accounting and Reporting System”.(2) This system shall establish and implement the process and procedures for financial repor…
Ark. Code Ann. § 6-20-2204 Required training
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(a) (1) (A) The Division of Elementary and Secondary Education shall establish two (2) tiers of required training.(B) Both tiers of required training shall apply to public school districts, open-enrollment public charter schools, and education service cooperatives.(C) (i) At a mi…